State whether True or False and please be sure your answer is right, thank you.

1. Per the constructive receipt doctrine, a cash basis taxpayer receives income when it is credited to a taxpayer's account, or set apart for him/her, or otherwise made available for him/her to draw upon at any time. 2. For federal income tax purposes, the receipt of Social Security benefits are excluded from gross income for all tax years after the end of the year in which an individual attains age 70. 3. Any realized gain or loss is recognized as a result of a property settlement transfer incident to a divorce